GroundRules
26 CFR 55.4981-1: -1 [Reserved]
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
- Subpart A—Excise Tax on Real Estate Investment Trusts
Collected 2026-08-27T02:25:11Z. Source file · JSON